A digitális érettség és a fenntarthatósági teljesítmény kapcsolata a hazai kkv-knál
Absztrakt
Kutatásunk a kis- és középvállalatok digitális érettsége és fenntarthatósági teljesítménye közötti kapcsolatot vizsgálja. A digitális érettség tekintetében a vállalati versenyképesség és online jelenlét összekapcsolásán alapuló online jelenléti érettség (Online Presence Maturity, OPM) keretrendszert egészítjük ki a fenntarthatóság megjelenését célzó szövegbányászati technikákkal. A fenntarthatósági teljesítményt az elérhető környezeti, társadalmi és irányítási (environmental, social, governance, ESG) metrikák, valamint az elsődleges ESG-kulcsszavak és azok kapcsolódó konnotációinak felhasználásával elemezzük. Vizsgáljuk a fenntarthatóságot hangsúlyozó és ezt az elkötelezettséget hatékonyan kommunikáló cégek digitális érettségének helyzetét az iparág, a méret és a területi elhelyezkedés függvényében. Eredményeink pozitív kapcsolatot mutatnak a kkv-k honlapjain bemutatott fenntarthatósági teljesítményük és digitális érettségük foka között. A fenntarthatósági teljesítmény kulcsfontosságú területeinek a vállalati honlapokon való megjelenítése és a vállalati digitális érettségi szint közötti kapcsolat elemzésével mélyebb betekintést nyújtunk a fenntarthatóságot célzó kezdeményezések, az ESG-átmenet hatékonyabb kezeléséhez, a digitális erőforrások stratégiai integrálásához.*
Hivatkozások
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IGNATOV, K. [2023]: When ESG talks: ESG tone of 10-K reports and its significance to stock markets. International Review of Financial Analysis, 89. évf. 102745. https://doi.org/10.1016/j.irfa.2023.102745.
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MOHAMMAD, W. M. W.–WASIUZZAMAN, S. [2021]: Environmental, Social and Governance (ESG) disclosure, competitive advantage and performance of firms in Malaysia. Cleaner Environmental Systems, 2. évf. 100015. https://doi.org/10.1016/j.cesys.2021.100015.
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PORTER, M. E.–VAN DER LINDE, C. [1995]: Toward a new conception of the environment-competitiveness relationship. Journal of Economic Perspectives, 9. évf. 4. sz. 97–118. o. https://doi.org/10.4324/9781315188010-32.
REVELL, A.–STOKES, D.–CHEN, H. [2010]: Small businesses and the environment: Turning over a new leaf? Business Strategy and the Environment, 19. évf. 5. sz. 273–288. o. https://doi.org/10.1002/bse.628.
RONALTER, L. M.–BERNARDO, M. [2023]: Integrated management systems and sustainability – a review on their relationships. Total Quality Management & Business Excellence, 34. évf. 11–12. sz. 1438–1468. o. https://doi.org/10.1080/14783363.2023.2178407.
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SEN, S.–BHATTACHARYA, C. B. [2001]: Does doing good always lead to doing better? Consumer reactions to corporate social responsibility. Journal of Marketing Research, 38. évf. 2. sz. 225–243. o. https://doi.org/10.1509/jmkr.38.2.225.18838.
SHANG, Y.–RAZA, S. A.–HUO, Z.–SHAHZAD, U.–ZHAO, X. [2023]: Does enterprise digital transformation contribute to the carbon emission reduction? Micro-level evidence from China. International Review of Economics and Finance, 86. évf. 1–13. o. https://doi.org/10.1016/j.iref.2023.02.019.
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SMITH, A.–VOSS, J. P.–GRIN, J. [2010]: Innovation Studies and Sustainability Transitions: The Allure of the Multi-Level Perspective and Its Challenges. Research Policy, 39. évf. 4. sz. 435–448. o. http://dx.doi.org/10.1016/j.respol.2010.01.023.
SZERB LÁSZLÓ–RIDEG ANDRÁS–KRUZSLICZ FERENC–MÁRKUS GÁBOR–LUKOVSZKI LÍVIA–KRABATNÉ FEHÉR ZSÓFIA–HORNYÁK MIKLÓS–HORVÁTH KRISZTINA [2019]: Kompetencia-alapú versenyképesség-mérés és -elemzés a magyar kisvállalati (mKKV) szektorban. RIERC kutatási beszámoló # 2019/001. PTE-KTK Regionális Innováció- és Vállalkozáskutatási Központ, Pécs.
SZERB LÁSZLÓ–HORNYÁK MIKLÓS–KRABATNÉ FEHÉR ZSÓFIA–RIDEG ANDRÁS [2023]: Magyarországi városrégiók versenyképességének mérése és elemzése. Közgazdasági Szemle, 70. évf. 2. sz. 119–148. o. https://doi.org/10.18414/KSZ.2023.2.119.
TSCHOPP, D.–HUEFNER, R. J. [2015]: Comparing the evolution of CSR reporting to that of financial reporting. Journal of Business Ethics, 127. évf. 565–577. o. http://dx.doi.org/10.1007/s10551-014-2054-6.
WIDAD, F.–LOTFI, C.–NAOUFAL, S. [2022]: Corporate social responsibility performance index model from stakeholder’s perspective: case of an industrial company. Total Quality Management & Business Excellence, 33. évf. 13–14. sz. 1526–1546. o. https://doi.org/10.1080/14783363.2021.1974828.
WILLIAMS, S.–SCHAEFER, A. [2013]: Small and medium-sized enterprises and sustainability: Managers’ values and engagement with environmental and climate change issues. Business Strategy and the Environment, 22. évf. 3. sz. 173–186. o. https://doi.org/10.1002/bse.1740.
XI, L.–BIAN, H.–WANG, X. [2024]: Is there a peer effect on corporate ESG performance? Evidence from China’s capital market. Chinese Journal of Population, Resources and Environment, 22. évf. 4. sz. 423–435. o. https://doi.org/10.1016/j.cjpre.2024.11.006.
BAIER, P.–BERNINGER, M.–KIESEL, F. [2020]: Environmental, social and governance reporting in annual reports: A textual analysis. Financial Markets, Institutions & Instruments, 29. évf. 93–118. o. https://doi.org/10.1111/fmii.12132.
BECKER-OLSEN, K. L.–CUDMORE, B. A.–HILL, R. P. [2006]: The impact of perceived corporate social responsibility on consumer behaviour. Journal of Business Research, 59. évf. 1. sz. 46–53. o. https://doi.org/10.1016/j.jbusres.2005.01.001.
BERG, F.–KÖLBEL, J. F.–RIGOBON, R. [2022]: Aggregate Confusion: The Divergence of ESG Ratings. Review of Finance, 26. évf. 6. sz. 1315–1344. o. https://doi.org/10.1093/rof/rfac033.
BOCKEN, N. M. P.–SHORT, S. W.–RANA, P.–EVANS, S. [2014]: A literature and practice review to develop sustainable business model archetypes. Journal of Cleaner Production, 65. évf. 42–56. o. http://dx.doi.org/10.1016/j.jclepro.2013.11.039.
BOWEN, F. E.–NEWENHAM-KAHINDI, A.–HERREMANS, I. M. [2010]: When suits meet roots: The antecedents and consequences of community engagement strategy. Journal of Business Ethics, 95. évf. 2. sz. 297–318. o. https://doi.org/10.1007/s10551-009-0360-1.
BRAMMER, S.–HE, H.–MELLAHI, K. [2015]: Corporate social responsibility, employee organizational identification, and creative effort: The moderating impact of corporate ability. Group & Organization Management, 40. évf. 3. sz. 323–352. o. http://dx.doi.org/10.1177/1059601114562246.
BRENNER, B.–HARTL, B. [2021]: The perceived relationship between digitalization and ecological, economic, and social sustainability. Journal of Cleaner Production, 315. évf. https://doi.org/10.1016/j.jclepro.2021.128128.
CARTER, C. R.–ROGERS, D. S. [2008]: A framework of sustainable supply chain management: Moving toward new theory. International Journal of Physical Distribution & Logistics Management, 38. évf. 5. sz. 360–387. o. https://doi.org/10.1108/09600030810882816.
CHENG, B.–IOANNOU, I.–SERAFEIM, G. [2014]: Corporate social responsibility and access to finance. Strategic Management Journal, 35. évf. 1. sz. 1–23. o. https://doi.org/10.2139/ssrn.1847085.
DEMARTINI, M.–EVANS, S.–TONELLI, F. [2019]: Digitalization Technologies for Industrial Sustainability. Procedia Manufacturing, 33. évf. 264–271. o. https://doi.org/10.1016/j.promfg.2019.04.032.
DUAN, K.–QIN, C.–MA, S.–LEI, X.–HU, Q.–YING, J. [2025]: Impact of ESG disclosure on corporate sustainability. Finance Research Letters, 78. évf. 107134. https://doi.org/10.1016/j.frl.2025.107134.
EUROPEAN COMMISSION [2021]: An SME strategy for a sustainable and digital Europe. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52020DC0103.
FREEMAN, R. E. [1984]: Strategic Management: A Stakeholder Approach. Pitman, Boston, MA.
GUEST, D. E. [2017]: Human resource management and employee well‐being: Towards a new analytic framework. Human Resource Management Journal, 27. évf. 1. sz. 22–38. o. https://doi.org/10.1111/1748-8583.12139.
HAHN, R.–REIMSBACH, D.–SCHIEMANN, F. [2014]: Organizations, stakeholders, and sustainability: A sensemaking perspective on the adoption of sustainability-related statements. Journal of Business Ethics, 125. évf. 2. sz. 297–316. o.
HEEMSBERGEN, L. [2016]: From radical transparency to radical disclosure: Reconfiguring (in)voluntary transparency through the management of visibilities. International Journal of Communication, 10. évf. 138–151. o. https://doi.org/10.1932–8036/20160005.
HORNYÁK MIKLÓS [2017]: Digital Presence Index for the Examination of Small and Medium sized Businesses in Takáts, I. (ed.): Management, Enterprise and Benchmarking in the 21st Century: Global challenges, local answers. Óbuda University, Budapest, 121–133. o.
HORNYÁK MIKLÓS–KRUZSLICZ FERENC–LÁNYI BEATRIX [2023]: A kis- és középvállalatok digitális transzformációja – az online jelenlét és a versenyképesség összefüggései. Közgazdasági Szemle, 70. évf. 5. sz. 517–543. o. https://doi.org/10.18414/KSZ.2023.5.517.
IGNATOV, K. [2023]: When ESG talks: ESG tone of 10-K reports and its significance to stock markets. International Review of Financial Analysis, 89. évf. 102745. https://doi.org/10.1016/j.irfa.2023.102745.
LEE, J.–KIM, M. [2023]: ESG information extraction with cross-sectoral and multi-source adaptation based on domain-tuned language models. Expert Systems with Applications, 221. évf. 119726. https://doi.org/10.1016/j.eswa.2023.119726.
LINDGREEN, A.–SWAEN, V.–JOHNSTON, W. J. [2009]: Corporate social responsibility: An empirical investigation of U.S. organizations. Journal of Business Ethics, 85. évf. 2. sz. 303–323. o. https://doi.org/10.1007/s10551-008-9738-8.
MALESIOS, C.–DE, D.–MOURSELLAS, A.–DEY, P. K.–EVANGELINOS, K. [2021]: Sustainability performance analysis of small and medium-sized enterprises: Criteria, methods and framework. Socio-Economic Planning Sciences, 75. évf. 100993. https://doi.org/10.1016/j.seps.2020.100993.
MOHAMMAD, W. M. W.–WASIUZZAMAN, S. [2021]: Environmental, Social and Governance (ESG) disclosure, competitive advantage and performance of firms in Malaysia. Cleaner Environmental Systems, 2. évf. 100015. https://doi.org/10.1016/j.cesys.2021.100015.
OECD [2021]: The Digital Transformation of SMEs. OECD Studies on SMEs and Entrepreneurship. OECD Publishing, Párizs. https://doi.org/10.1787/bdb9256a-en.
PATARA, S.–DHALLA, R. [2022]: Sustainability reporting tools: Examining the merits of sustainability rankings. Journal of Cleaner Production, 366. évf. 132960. https://doi.org/10.1016/j.jclepro.2022.132960.
PELOZA, J.–SHANG, J. [2011]: How can corporate social responsibility activities create value for stakeholders? A systematic review. Journal of the Academy of Marketing Science, 39. évf. 1. sz. 117–135. o. https://doi.org/10.1007/s11747-010-0213-6.
PORTER, M. E.–VAN DER LINDE, C. [1995]: Toward a new conception of the environment-competitiveness relationship. Journal of Economic Perspectives, 9. évf. 4. sz. 97–118. o. https://doi.org/10.4324/9781315188010-32.
REVELL, A.–STOKES, D.–CHEN, H. [2010]: Small businesses and the environment: Turning over a new leaf? Business Strategy and the Environment, 19. évf. 5. sz. 273–288. o. https://doi.org/10.1002/bse.628.
RONALTER, L. M.–BERNARDO, M. [2023]: Integrated management systems and sustainability – a review on their relationships. Total Quality Management & Business Excellence, 34. évf. 11–12. sz. 1438–1468. o. https://doi.org/10.1080/14783363.2023.2178407.
SAVASTANO, M.–ZENTNER, H.–SPREMIĆ, M.–CUCARI, N. [2022]: Assessing the relationship between digital transformation and sustainable business excellence in a turbulent scenario. Total Quality Management & Business Excellence, 1–22. o. https://doi.org/10.1080/14783363.2022.2063717.
SCHERER, A. G.–PALAZZO, G. [2011]: The new political role of business in a globalized world: A review of a new perspective on CSR and its implications for the firm, governance, and democracy. Journal of Management Studies, 48. évf. 4. sz. 899–931. o. http://dx.doi.org/10.1111/j.1467-6486.2010.00950.x.
SECUNDO, G.–SCHENA, R.–RUSSO, A.–SCHIAVONE, F.–SHAMS, R. [2022]: The impact of digital technologies on the achievement of the Sustainable Development Goals: evidence from the agri-food sector. Total Quality Management & Business Excellence, 1–17. o. https://doi.org/10.1080/14783363.2022.2065981.
SEN, S.–BHATTACHARYA, C. B. [2001]: Does doing good always lead to doing better? Consumer reactions to corporate social responsibility. Journal of Marketing Research, 38. évf. 2. sz. 225–243. o. https://doi.org/10.1509/jmkr.38.2.225.18838.
SHANG, Y.–RAZA, S. A.–HUO, Z.–SHAHZAD, U.–ZHAO, X. [2023]: Does enterprise digital transformation contribute to the carbon emission reduction? Micro-level evidence from China. International Review of Economics and Finance, 86. évf. 1–13. o. https://doi.org/10.1016/j.iref.2023.02.019.
SME ENTERPRIZE [2021]: Fostering Sustainability in Small and Medium-sized Enterprises. Generali SME EnterPRIZE White Paper. https://www.sme-enterprize.com/wp-content/uploads/2021/09/SME-EnterPRIZE-White-Paper.pdf.
SMITH, A.–VOSS, J. P.–GRIN, J. [2010]: Innovation Studies and Sustainability Transitions: The Allure of the Multi-Level Perspective and Its Challenges. Research Policy, 39. évf. 4. sz. 435–448. o. http://dx.doi.org/10.1016/j.respol.2010.01.023.
SZERB LÁSZLÓ–RIDEG ANDRÁS–KRUZSLICZ FERENC–MÁRKUS GÁBOR–LUKOVSZKI LÍVIA–KRABATNÉ FEHÉR ZSÓFIA–HORNYÁK MIKLÓS–HORVÁTH KRISZTINA [2019]: Kompetencia-alapú versenyképesség-mérés és -elemzés a magyar kisvállalati (mKKV) szektorban. RIERC kutatási beszámoló # 2019/001. PTE-KTK Regionális Innováció- és Vállalkozáskutatási Központ, Pécs.
SZERB LÁSZLÓ–HORNYÁK MIKLÓS–KRABATNÉ FEHÉR ZSÓFIA–RIDEG ANDRÁS [2023]: Magyarországi városrégiók versenyképességének mérése és elemzése. Közgazdasági Szemle, 70. évf. 2. sz. 119–148. o. https://doi.org/10.18414/KSZ.2023.2.119.
TSCHOPP, D.–HUEFNER, R. J. [2015]: Comparing the evolution of CSR reporting to that of financial reporting. Journal of Business Ethics, 127. évf. 565–577. o. http://dx.doi.org/10.1007/s10551-014-2054-6.
WIDAD, F.–LOTFI, C.–NAOUFAL, S. [2022]: Corporate social responsibility performance index model from stakeholder’s perspective: case of an industrial company. Total Quality Management & Business Excellence, 33. évf. 13–14. sz. 1526–1546. o. https://doi.org/10.1080/14783363.2021.1974828.
WILLIAMS, S.–SCHAEFER, A. [2013]: Small and medium-sized enterprises and sustainability: Managers’ values and engagement with environmental and climate change issues. Business Strategy and the Environment, 22. évf. 3. sz. 173–186. o. https://doi.org/10.1002/bse.1740.
XI, L.–BIAN, H.–WANG, X. [2024]: Is there a peer effect on corporate ESG performance? Evidence from China’s capital market. Chinese Journal of Population, Resources and Environment, 22. évf. 4. sz. 423–435. o. https://doi.org/10.1016/j.cjpre.2024.11.006.
Megjelent
2025-06-25
Hogyan kell idézni
HornyákM., CsapiV., & PutzerP. (2025). A digitális érettség és a fenntarthatósági teljesítmény kapcsolata a hazai kkv-knál. Közgazdasági Szemle, 72(6), 545-565. Elérés forrás https://ojs3.mtak.hu/index.php/kszemle/article/view/19479
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